Lease of furnished premises—Crown lessee—use as Public Dance Hall —whether business transaction or adventure in nature of trade

D3/81

Objection to computation—whether assessment where no tax payable— loss carried forward—right to object only when first assessment made—whether s. 70A of Inland Revenue Ordinance can be invoked where time for objection or appeal has passed

D2/82

Property bought and rented out—building declared dangerous—Appellants decision to redevelop—part of redeveloped property sold off—question whether taxpayer had embarked on business of dealing on property or was merely developing as an investment

D12/80

SALARIES TAX

Company director—whether Director holding office can also have contract of employment—apportionment of earnings—relief under section 8 Inland Revenue Ordinance

D1/81

Employee of Foreign Corporation— only part of income attributable to services rendered in Hong Kong—whether total yearly rent paid by employee to employer is apportioned for tax purposes on the same basis as salary